1999 (12) TMI 262

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.... [Order]. - This is a restoration application filed by the department against the decision of the Tribunal made on 17-7-1998 dismissing the appeal. The appeal was dismissed by me on that day on the ground that the words "not legal or valid" as per the Section 35B(2) of the Central Excise Rules were absent and sought to follow the judgment of the Tribunal reported in 1998 (25) RLT 847 and 199....

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....ppeal to the Appellate Tribunal against such order. In this case the impugned order passed by the Commissioner (Appeals) was made on 14-6-1994. Authorisation has been made only on 3rd March, 1999. It has been held by the judgement of the Supreme Court in the case of CCE v. Rohit Paper Mills [1998 (101) E.L.T. 8 (S.C.)] that the provisions of Section 35B(2) clearly require as the pre-requisite to t....